United Nations Model Double Taxation Convention between Developed and Developing Countries / Department of Economic & Social Affairs.

New York : United Nations, 2001.

JX1976.A49 XVI T1982 2001

[Revised edition].

9211590973

xxiv, 383 pages ; 23 cm

(OCoLC)47859447

A revised and updated version of the 1979 model convention. Origin, historical setting, rationale and significance of the model convention and rationale and methodology for the 1999 revision are discussed in the Introduction; the full text is reproduced in Part One, commentaries on the articles of the convention appear in Part Two.
"The main objectives of the revision ... were to take account of developments since 1980 in the globalization of trade and investment and in the international tax policies of developed and developing countries. The process of revision and update ... was initiated in 1995 and culminated in 1999 at the Ninth Meeting of the [Ad Hoc] Group of Experts [on International Cooperation in Tax Matters]"--Introduction, p. xii.
"ST/ESA/PAD/SER.E/21"--Title page verso.
"United Nations publication sales number: E.01.XVI.2"--Title page verso.

Includes bibliographical references.

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ST/ESA/PAD/SER.E/21

Model Double Taxation Convention between Developed and Developing Countries